Utah requires a remote seller to collect and pay Utah sales tax if, in either the previous or the current calendar year, the remote seller:
- receives gross revenue of more than $100,000 from the sale of tangible personal property, any product transferred electronically, or services for storage, use, or consumption in Utah; or
- sells tangible personal property, products transferred electronically, or services for storage, use, or consumption in Utah in 200 or more separate transactions.
These requirements became effective for sales occurring on or after January 1, 2019.
Remote sellers can register for a Utah sales tax license using any of the following methods:
- Use Taxpayer Access Point at tap.utah.gov.
- Mail or fax paper form TC-69, Utah State Business and Tax Registration.
- Register for Streamlined Sales Tax member states, including Utah, at sstregister.org.
Note: Beginning with sales occurring on or after January 1, 2019, the 18 percent seller discount Utah previously offered remote sellers who voluntarily collected and paid Utah sales tax is no longer effective.